An Act to provide for the levy and collection of a tax on professions, trades, callings and employment for the benefit of the State of Punjab.

Act 11 of 2018

Preamble

AN ACT to provide for the levy and collection of a tax on professions, trades, callings and employment for the benefit of the State of Punjab. BE it enacted by the Legislature of the State of Punjab in the Sixty-ninth year of the Republic of India, as follows :-

Sections

Type to filter. 24 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 3Appointment of Appellate Authority, Commissioner and other officers
4. 4Levy and charge of tax
5. 5Employer's liability to deduct and pay tax on behalf of employees
6. 6Registration and enrolment
7. 7Returns
8. 8Assessment of employers
9. 9Assessment of other persons
10. 10Payment of tax
11. 11Consequences of failure to deduct or to pay tax
12. 12Recovery of tax, interest and penalty as arrears of land revenue
13. 13Appeal
14. 14Revision
15. 15Rectification of mistakes and review of order
16. 16Accounts
17. 17Production and inspection of accounts and documents and search of premises
18. 18Refund of excess payment
19. 19Penalties
20. 20Offences by companies
21. 21Power to enforce attendance
22. 22Bar on proceedings
23. 23Power to make rules
24. 24Power to remove difficulties

Schedules

This Act has 1 schedule. A schedule is published as a document of its own; the text is reproduced on its page where it has been read, and the document is mirrored here either way.

• SCHEDULE71 words

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/e5a7a029-b314-4158-b568-b27f4095f3e7.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/5162d45f-8199-49f6-84fe-4f81febbec94/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 24 sections of this Act has its own page. This page is not a substitute for legal advice.